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V2042-25 ·31 October 2025 ·consulta-vinculante Medium impact
Tax

Global assignment of assets and liabilities cannot benefit from tax neutrality regime

A professional body inquires whether the acquisition of all assets and liabilities of an entity via a global assignment of assets and liabilities allows application of the special tax neutrality regime. The DGT responds that this operation does not correspond to the provisions set out in the law and therefore cannot benefit from such regime.

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2025-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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